RE:Flow thru shares....$$ from PP
In Canada, companies in sectors like mining and resources can deduct exploration and development expenses. They are allowed to pass on the tax deduction
to investors through a special type of common share
called a flow-through share
. When you buy flow-through shares, your money is locked in for up to 2 years – you can’t get your money out for any reason.
Learn more about flow-through shares and their tax benefits from the Canada Revenue Agency.